Amitava Lala, J. - (1.) A very interesting point is involved in this writ petition.
(2.) The petitioner is running a cinema hall under the name and style "Swapna" within the District of Howrah. The petitioner has been paying taxes in respect of the said cinema hall as payable under the Bengal Amusements Tax Act. At present, the system of embossing on the saleable tickets to the purchasers upon payment of advance tax is going on. There is no dues of tax in respect of the said cinema hall.
(3.) A staff of the office of the concerned Bureau of Investigation sent all information to the cinema hall for making a visit to the Sub-Inspector of Police and on being refused a seizure has been made by the Sub-Inspector of Police, Bureau of Investigation as on 2nd February, 2000. From the seizure list, it appears that such seizure has been made under Section 11(4) of the Bengal Amusements Tax Act. On that very day, a notice was issued directing the petitioner to appear before the said officer along with certain documents. Section 11 of the Bengal Amusements Tax Act (5 of 1922) reads as follows : "(1) The Collector or any other officer authorised by the State Government in this behalf may, subject to such conditions as may be prescribed, require any proprietor-- (a) to produce before him any accounts, books, records, registers, unsold tickets and counterfoils of sold tickets or other documents relating to any entertainment ; (b) to furnish any information relating to any entertainment as may be deemed necessary for the purposes of this Chapter. (2) The Collector or any other officer authorised by the State Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at all reasonable times with a view to seeing whether the provisions of this Chapter or any rules made thereunder are being complied with. (3) All accounts, registers, books, records, unsold tickets and counterfoils of sold tickets and other documents relating to any entertainment shall at all reasonable times be open to inspection by the Collector or any other officer authorised by the State Government in this behalf. (4) If the Collector or any other officer authorised by the State Government in this behalf has reason to believe that any person liable to pay any entertainments tax or show tax under this Chapter is attempting to evade such payment he may, for reasons to be recorded in writing, seize such accounts, registers, books, records, unsold tickets and counterfoils of sold tickets and other documents as may be necessary and shall grant a receipt for the same and shall retain the same for such period as may be necessary for examination thereof. (5) The Collector and every officer authorised under this section shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code." This Act was substituted by the West Bengal Act (40 of 1975).;